Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 4322. Highway Department refunding deposits made by mistake

Whenever any moneys are or have been deposited in the State Treasury and credited to special funds for the use of the Department of Highways, and to which it appears the said department is not rightfully entitled, the person or persons, firm, municipal corporation or corporation, who has paid the same, may present a claim to the Department of Highways for a refund.  The said claim and all evidence presented therewith shall be presented to the Auditor General, State Treasurer, and Attorney General, who shall consider the same and if, in their opinion, the Department of Highways or the Commonwealth has no valid claim to such moneys and the same properly belong to the claimant or claimants and ought in equity and good faith to be refunded, they shall so certify, under their hands and official seals, specifying the amount or amounts to be refunded and the person or persons, firm, municipal corporation or corporation, to whom the same are to be paid respectively.  The said certificates shall be filed in the office of the Auditor General, who shall thereupon draw his warrant upon the State Treasurer, payable to said claimant or claimants, for the amount found to be due him, it, or them, the said claims to be paid out of the fund in which the money was erroneously deposited.